LRB-2752/1
JS:skg:kaf
1995 - 1996 LEGISLATURE
March 29, 1995 - Introduced by Senators Cowles, Darling, A. Lasee, Huelsman
and Fitzgerald, cosponsored by Representatives Schneiders, Musser, Otte,
Owens, Baldus, Hahn, Hasenohrl, Robson, Springer, Ryba, Olsen, Seratti,
Kaufert, Gunderson and
Grothman. Referred to Committee on State
Government Operations and Corrections.
SB124,1,2
1An Act to amend 77.61 (14) of the statutes;
relating to: timely filing of sales tax
2and use tax documents.
Analysis by the Legislative Reference Bureau
Under current law, sales tax and use tax documents are filed timely if they are
mailed in a properly addressed envelope, the postage is paid, the envelope is
postmarked before midnight of the due date and they are received by the department
of revenue within 5 days after the due date. This bill changes the time limit in the
last of those requirements to 10 days.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB124, s. 1
3Section
1. 77.61 (14) of the statutes is amended to read:
SB124,1,84
77.61
(14) Documents and payments required or permitted under this
5subchapter are timely furnished, filed or made if they are mailed in a properly
6addressed envelope with the postage duly prepaid, if the envelope is postmarked
7before midnight of the due date and if the document or payment is received by the
8department within
5 10 days after the prescribed date.
SB124,2,2
1(1) This act first applies to documents that are required to be filed on the
2effective date of this subsection.
